款物

接受国内外组织和个人捐赠的款物；

Money and goods donated by organizations and individuals at home and abroad ;

积极发动和开展赈灾济困工作；接收分配和调拨境内外捐赠的救助灾害款物；

Actively help the disastrous areas , allocate alms received from within and without China .

尽管救灾捐赠工作中的成功经验值得肯定，但在救灾捐赠款物的使用额度、使用领域和使用模式方面仍存在不足。

Although the successful experience of the work should be affirmed , there are many problems .

完善侵占、挪用特定款物犯罪的立法思考

Legislative Thoughts on the Perfection of Crime of Conversion and Appropriation of Limited Funds and Materials

最后对如何完善检察机关扣押、冻结涉案款物工作提出对策。

Finally to how perfect procuratorial organs seizure and freeze involved goods and work puts forward countermeasures .

红十字会对接受的境外捐赠款物，应当建立专项审查监督制度。

The Red Cross Society shall establish a special examination and supervision system for donations from abroad .

几种特殊涉案款物的查封、扣押和冻结浅析邯郸农行金库盗窃案涉案巨款追缴

On the seal up , detention , frozen of some kinds of special property involved in criminal case

执行后的罚没款物应移送第二审人民法院上缴国库。

The confiscated properties shall be transferred to the court of second instance and turned to the state treasury .

二是，长期以来，广大社会精英积极为社会弱势群体捐赠款物。

The second is , for a long time , the general social elite actively donated money for the social vulnerable groups .

应将贪污的次数、特定款物等情节作为独立于数额之外的起刑点标准。

The standard of conviction contains not only the amount of money , but also the number of corruption and specific goods .

这些尝试在救灾款物审计体系方面的研究中都具有开拓性。

These attempts on the study of the audit system of relief funds and materials can all be deemed as the first time .

救灾捐赠款物具有使用额度激增、使用领域广泛、使用模式多样等特征。

Disaster relief donations have features in the usage with a sharp increase , a wide range of areas , and diverse patterns .

慈善组织依靠社会公众的捐赠维持运营，看似社会公众捐赠的是款物，实际上是爱心。

Charitable organizations rely on public donations to maintain operations , seemingly , the public donate funds and materials , actually is love .

依照前款追回、追缴的捐赠款物，应当用于原捐赠目的和用途。

The donated money and goods recovered from people mentioned in previous articles should be used for the original purposes of the donation .

目前救灾款物审计方面的最新的、有价值的外文文献目前基本尚无学者引入国内。

There is no introduction of the latest and valuable foreign literature on audit of disaster relief funds and materials to China at present .

本文共分四个部分：一、扣押、冻结款物的界定及立法现状。

This paper is divided into four parts : First , seizure , freezing , the definition of the status quo and the Legislature .

检察机关扣押、冻结涉案款物，是检察机关在行使侦查权过程中所采取的对物的强制措施。

The enforcement of seizing and freezing by prosecuting authority is coercion measures adopted during the investigation process in the exercise of investigation power .

很多商业网点都会拒绝将款物转移到诈骗交易高发的一些国家。

Many businesses will refuse to transfer money or ship goods to certain countries where there is a high likelihood that the transaction is fraudulent .

秘书长王海京表示，中国红十字会所接受捐赠款物的调拨和分发情况，将会定期向社会公告。

Whang Haijing , general secretary of the organization , said the Red Cross will regularly publish the allocation and transfer of donated goods and funds .

司法会计检查是司法机关侦破案件的重要侦查取证措施和技术手段，对于挪用特定款物犯罪案件，司法会计检查往往是侦破此类案件的关键。

Judicial accounting examination is the important measure of evidence detection and technological means , which is the key to detect the cases of misusing the specific funds .

庞要求已经募得捐款和物资的社会组织和网站立即将款物转交给正确的组织，以便这些款物能尽快送到灾民手中。

Pang has asked social groups and websites that have already collected donations to send them to the proper agencies immediately so that they can reach the victims .

故以扣押、冻结款物为选题，试就扣押、冻结款物的处分现状与规范化研究进行思考。

Therefore , to seize , freeze and material for topics and try to seize and freeze the status quo of the actions of research and standardization of thinking .

全文除了引言、结束语外，一共分为三部分：第一部分是检察机关扣押、冻结涉案款物制度概述。

In addition to the introduction and conclusion , the paper is divided into three parts : The first part of this thesis outlines the seizure and freeze implemented by procuratorate .

加强对扣押、冻结款物的法律监管，保障对扣押、冻结款物处分正当化的整体思路是建立程序性的扣押物处分机制。

Strengthen the seizure , freezing of the law , regulation , protection of the seizure , freezing of the legitimate actions of the whole idea is to establish procedures for the seizure of the mechanism of action .

捐赠者赠送钱等物品给一个基金会的人依照前款追回、缴的捐赠款物，应当用于原捐赠目的和用途。

One that contributes something , such as money , to a cause or fund . The donated money and goods recovered from people mentioned in previous articles should be used for the original purposes of the donation .

2003年12月，我国国家审计署发布了第一份审计结果公告《防治非典专项资金和捐赠款物的审计结果》，审计结果公告制度由此开始建立，并掀起了一股强大的审计风暴。

In December 2003 , China national audit released the first audit results announcement " Anti-sars Special Funds Donated Money and the Audit Results ," the audit results announcement system establishment , and starting a powerful " audit storm " .

如此巨额的款物，我们当然期望其能够被有效地管理、合理地使用，解救灾区人民于水火以及搞好灾后重建。

We certainly hope such a huge amount of funds and materials could be managed effectively and be used rationally so as to save the people of the extreme misery of the disaster areas , as well as improve post-disaster reconstruction .

社会救助是指公民因各种原因导致难以维持最低生活水平时，由国家和社会按照法定的程序给予款物接济和服务，以使其生活得到基本保障的制度。

Social aiding is a system which enables our citizens to be ensured the basic living when they fail to maintain the lowest living standard due to various reasons , and the government and society shall provide with money , materials or services according to legal procedures .

首先，本文对国内外研究现状做了综合梳理，接着研究了应急救灾款物绩效审计的相关理论，同时对目前我国应急救灾款物绩效审计的相关现状做了分析。

Firstly , the paper makes a comprehensive comb about the present research situation of home and abroad , and researches related theories of emergency relief funds and materials performance audit . Meanwhile , it analyzes the current related status of performance audit of emergency relief funds and materials .

在经济犯罪民警侦办挪用特定款物案件中，遇到需要使用司法会计技术的情况，往往委托会计师事务所等中介机构，这样不利于案件的保密，不利于做出正确的鉴定结论。

Accounting firms and other intermediary organizations are often commissioned in detecting cases of misusing funds with particular purpose when police of economic police need technology of judicial accounting , which is not conductive to the confidentiality of the cases and is not conductive to make correct identification conclusions .